13 Other Operating Expenses

The increase in other operating expenses is due primarily to provisions set up for the purchased land to build on and old stock of the QUARTERBACK Immobilien Group amounting to € 85.2 million. The relevant purchase agreement has already been signed, but the benefits and encumbrances will not be transferred until the second half of 2025.

Other operating expenses include impairment losses on Development to sell properties in the amount of € 3.4 million (H1 2024: € 7.7 million).